ANALYZING ACTUAL E-FILING USAGE AMONG TAXPAYERS BASED ON TECHNOLOGY ACCEPTANCE MODEL
This research focuses on examining factors that affect taxpayer’s intention to use e-filing in tax reporting based on Technology Acceptance Model (TAM).It analyzes behavioral attitudes factor that affect behavioral intention towarde-filing use and its impact on actual e-filing usage. Analysis of d...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Universitas Sarjanawiyata Tamansiswa Yogyakarta
2021-03-01
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| Series: | Akuntansi Dewantara |
| Online Access: | https://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/8470 |
| _version_ | 1797194842344783872 |
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| author | Ita Salsalina Lingga Verani - Carolina Vinny Stephanie Hidayat Wayan Feri Permana |
| author_facet | Ita Salsalina Lingga Verani - Carolina Vinny Stephanie Hidayat Wayan Feri Permana |
| author_sort | Ita Salsalina Lingga |
| collection | DOAJ |
| description | This research focuses on examining factors that affect taxpayer’s intention to use e-filing in tax reporting based on Technology Acceptance Model (TAM).It analyzes behavioral attitudes factor that affect behavioral intention towarde-filing use and its impact on actual e-filing usage. Analysis of data uses Partial Least Square (PLS) of Structural Equation Modeling (SEM). The analysis unit in this research consists of lecturers from state and private universities in Indonesia, where questionnaires are used to collect primary data. This research findings show that perceived ease of use and perceived usefulnessaffect taxpayers’ willingness to use e-filing which in turn affects the actual e-filing usage. The result of this study is intended to resolve the issue of low taxpayer’s intention toward e-filing use in tax reporting.
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| first_indexed | 2024-04-24T06:02:42Z |
| format | Article |
| id | doaj.art-fd9fb13be5f24c3491ccc3f828472e36 |
| institution | Directory Open Access Journal |
| issn | 2550-0376 2549-9637 |
| language | Indonesian |
| last_indexed | 2024-04-24T06:02:42Z |
| publishDate | 2021-03-01 |
| publisher | Universitas Sarjanawiyata Tamansiswa Yogyakarta |
| record_format | Article |
| series | Akuntansi Dewantara |
| spelling | doaj.art-fd9fb13be5f24c3491ccc3f828472e362024-04-23T06:24:46ZindUniversitas Sarjanawiyata Tamansiswa YogyakartaAkuntansi Dewantara2550-03762549-96372021-03-014210.26460/ad.v4i2.8470ANALYZING ACTUAL E-FILING USAGE AMONG TAXPAYERS BASED ON TECHNOLOGY ACCEPTANCE MODELIta Salsalina Lingga0Verani - Carolina1Vinny Stephanie Hidayat2Wayan Feri Permana3Universitas Kristen MaranathaUniversitas Kristen MaranathaUniversitas Kristen MaranathaUniversitas Kristen MaranathaThis research focuses on examining factors that affect taxpayer’s intention to use e-filing in tax reporting based on Technology Acceptance Model (TAM).It analyzes behavioral attitudes factor that affect behavioral intention towarde-filing use and its impact on actual e-filing usage. Analysis of data uses Partial Least Square (PLS) of Structural Equation Modeling (SEM). The analysis unit in this research consists of lecturers from state and private universities in Indonesia, where questionnaires are used to collect primary data. This research findings show that perceived ease of use and perceived usefulnessaffect taxpayers’ willingness to use e-filing which in turn affects the actual e-filing usage. The result of this study is intended to resolve the issue of low taxpayer’s intention toward e-filing use in tax reporting. https://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/8470 |
| spellingShingle | Ita Salsalina Lingga Verani - Carolina Vinny Stephanie Hidayat Wayan Feri Permana ANALYZING ACTUAL E-FILING USAGE AMONG TAXPAYERS BASED ON TECHNOLOGY ACCEPTANCE MODEL Akuntansi Dewantara |
| title | ANALYZING ACTUAL E-FILING USAGE AMONG TAXPAYERS BASED ON TECHNOLOGY ACCEPTANCE MODEL |
| title_full | ANALYZING ACTUAL E-FILING USAGE AMONG TAXPAYERS BASED ON TECHNOLOGY ACCEPTANCE MODEL |
| title_fullStr | ANALYZING ACTUAL E-FILING USAGE AMONG TAXPAYERS BASED ON TECHNOLOGY ACCEPTANCE MODEL |
| title_full_unstemmed | ANALYZING ACTUAL E-FILING USAGE AMONG TAXPAYERS BASED ON TECHNOLOGY ACCEPTANCE MODEL |
| title_short | ANALYZING ACTUAL E-FILING USAGE AMONG TAXPAYERS BASED ON TECHNOLOGY ACCEPTANCE MODEL |
| title_sort | analyzing actual e filing usage among taxpayers based on technology acceptance model |
| url | https://jurnal.ustjogja.ac.id/index.php/akuntansidewantara/article/view/8470 |
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